Employment allowance - Director and Employee under 21

Hi Sorry if this has been asked before but I cannot find the answer anywhere. My payroll has me as a director earning £20,000 and I also have an young employee under 21 earning £15,000. I pay employers NIC on my salary but not on his as he is under 21. Can I claim the employment allowance? It seems a bit unfair if not, as if he was over 21 I would pay the employers NIC on both of us, but then claim it all (including on my salary) as covered by the allowance? Thanks for your help.

Hi Richard,
If the Employee is paid monthly above the secondary NIC threshold then you can claim employment allowance providing all other qualifying criteria is met.
Please see NIM06545 on gov.uk:-
NIM06545 - Employment Allowance: Who can’t claim the Employment Allowance? Single director limited companies
Thank you. 
 

Thank you!

For clarity, I am asking this question as the legislation says "A person qualifies for an employment allowance for a tax year if......the person incurs liabilities to pay secondary Class 1 contributions". Employers with employees under 21 years don't have to pay Class 1 secondary National Insurance contributions (NICs) on earnings up to the Upper Secondary Threshold (UST) for those employees. The Upper Secondary Threshold is £50,270. For the purposes of the Employment Allowance, do employers "incur liabilities" for under 21 year old employees when their salary exceeds £5,000 OR when it exceeds £50,270? If it is indeed £5,000 that an employer can claim the Employment Allowance when the second employee is under 21, could you link to a HMRC resource confirming this please?

Hi,
The other employee would just need to earn over the threshold, the guidance previously posted states "Both the director’s employment earnings and at least one of the employees’ earnings from that employment are over the threshold for paying employers secondary class 1 NICs" as you can see it doesnt mention the individual employer having to pay the NI just that the person must be over the threshold.
Thank you.